The only thing that the IRS has not yet taxed is the penis. This is due to

the fact that 40% of the time it is hanging around unemployed, 30% of the

time it is hard up, 20% of the time it is pissed off and 10% of the time

it's in the hole.

It has two dependents, but they're nuts. Effective January 1, 2000,

penises will be taxed according to size.

The brackets are as follows:

10"-12" Luxury Tax

8"-10" Pole Tax

5"-8" Privilege Tax

4"-5" Nuisance Tax

Males exceeding 12" must file under capital gains.

Anyone under 4" is eligible for a refund.

PLEASE DO NOT ASK FOR AN EXTENSION!

Issues still under consideration are as follows:

Are there penalties for early withdrawal?

Do multiple partners count as a corporation?

Are condoms deductible as work clothes?